The reason you cannot see a person standing on the other side of a boundary wall but can hear them is based on the difference in the wavelengths of light and sound.
Light waves have very small wavelengths, in the order of nanometers (approximately \(10^{-9}\) m). These small wavelengths cannot bend around large obstacles like walls, which are much larger than the wavelength of light. As a result, light waves cast sharp shadows, and you cannot see the person standing behind the wall.
Sound waves, on the other hand, have much longer wavelengths, typically in the order of centimeters to meters. These longer wavelengths can diffract around the edges of a boundary, such as a wall, and thus can be heard even though the person is not visible.
This phenomenon is an example of diffraction, where waves spread out and bend around obstacles.
On $31^{\text {st }}$ March, 2024, following is the Balance Sheet of Bhavik Limited :
Bhavik Ltd.
Balance Sheet as at $31^{\text {st }}$ March 2024
I. Equity and Liabilities :
| Particulars | Note No. | $31-3-2024$ (₹) | $31-3-2023$ (₹) |
| 1. Shareholders funds | |||
| (a) Share Capital | 12,00,000 | 10,00,000 | |
| (b) Reserves and Surplus | 1 | 4,00,000 | 3,00,000 |
| 2. Non-current liabilities | |||
| Long-term borrowings | 2 | 6,00,000 | 10,00,000 |
| 3. Current Liabilities | 5,00,000 | 1,00,000 | |
| (a) Trade Payables | 3 | 3,00,000 | 4,00,000 |
| (b) Short-term provisions | |||
| Total | 30,00,000 | 28,00,000 |
II. Assets :
| 1. Non-current Assets | |||
| (a) Property, Plant and Equipment and Intangible Assets | |||
| Property plant and equipment | 4 | 19,00,000 | 15,00,000 |
| (b) Non-current Investments | 3,00,000 | 4,00,000 | |
| 2. Current Assets | |||
| (a) Inventories | 4,50,000 | 3,50,000 | |
| (b) Trade Receivables | 2,50,000 | 4,50,000 | |
| (c) Cash and Cash Equivalents | 1,00,000 | 1,00,000 | |
| Total | 30,00,000 | 28,00,000 |
Notes to Accounts :
| Note | Particulars | $31-3-2024$ (₹) | $31-3-2023$ (₹) |
| No. | |||
| 1. | Reserves and Surplus i.e. Balance in Statement of Profit and Loss | 4,00,000 | 3,00,000 |
| 2. | Long-term borrowings | ||
| 10% Debentures | 6,00,000 | 10,00,000 | |
| 3. | Short-term provisions | ||
| Provision for tax | 3,00,000 | 4,00,000 | |
| 4. | Property plant and equipment | ||
| Plant and Machinery | 21,50,000 | 16,00,000 | |
| Less : Accumulated Depreciation | 2,50,000 | 1,00,000 | |
| 19,00,000 | 15,00,000 |
Additional Information :
Calculate :